Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Dear: XXX
Mr. Pierre Gravelle has asked me to reply to your letter of October 23, 1990, in which you sought comments on the authority of the Minister of National Revenue.
- 1. to require a deposit upon receipt of a ruling request and
- 2. to return all or part of the deposit as determined by the circumstances.
The authority to prescribe a fee includes the authority to prescribe the time when the fee is to be paid (subsection 31(2) of theInterpretation Act). The choice of the word “deposit” may not be the best but it does not change the nature of the payment, which is to pay the fee in advance. This is necessary for reason of good responsible administration.
Your second point is a valid one and we will continue to repay the excess of fees under the authority of the Repayment of Receipts Regulations and amend the Order in Council at the first opportunity.
We thank you for bringing this matter to our attention.
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© Her Majesty the Queen in Right of Canada, 1991
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© Sa Majesté la Reine du Chef du Canada, 1991
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